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UNITED STATES v. BOWCUT

No. 16837.

287 F.2d 654 (1961)

UNITED STATES of America, Appellant, v. Dorothy Rosa BOWCUT, etc., Executrix of the Estate of Edward Mora, deceased, Appellee.

United States Court of Appeals Ninth Circuit.

January 17, 1961.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, I. Henry Kutz, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., Krest Cyr, U. S. Atty., Butte, Mont., Waldo N. Spangelo, Asst. U. S. Atty., Billings, Mont., for appellant.

Robert E. Hendrickson, Billings, Mont., for appellee.

Before POPE, HAMLEY and MERRILL, Circuit Judges.

MERRILL, Circuit Judge.

This action is brought for recovery of $3,819.57 overpayment of taxes. The tax involved was an estate tax, recovery of which was barred by the three-year statute of limitations on filing claims with the Commissioner. 26 U.S.C., Internal Revenue Code of 1939, as amended, § 910, 26 U.S.C.A. By this action the taxpayer seeks to recoup the overpayment from sums claimed by the United States (and paid by the taxpayer) for past due income tax...

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